Tvorba finančních rezerv na sanace a rekultivace a jejich zrušení v rámci plánu likvidace dolu Centrum

Abstract

The bachelor thesis is focused on issues of importance, including the remediation and reclamation work to eliminate the financial reserves of coal mining activities. The first chapters contains the basic information about the organisation of mining, general information about the mine, where mining is carried out and its parameters. In the following sections a brief description of remediation and reclamation activities and associated need for the creation of financial reserves. There are also examples of reclamation undertaken or in progress. Furthermore, the alternative proposal for the establishment of the accounting period for the withdrawal of financial reserves.The thesis is concluded with the recommended measures that the organisation should apply so that it might obtain better and more effective returns of its financial means spent.